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4,622 Publications Found
June 1, 1985 - In 1980, the California Legislature enacted AB 1404 (Chapter 1328, Statutes of 1980), which shortened the time period over which certain cogeneration equipment can be depreciated for California tax purposes. Specifically, AB 1404 provides that certain cogeneration equipment placed in service before January 1, 1986, can be depreciated over either a one-year or five-year period when the equipment is located in-state, and over a five-year period when the equipment is located out-of-state. Prior to AB 1404, the amortization period for cogeneration equipment corresponded to the useful economic life of the equipment. This could be as much as 20 years or more.
May 1, 1985 - Chapter 906, Statutes of 1980 (SB 1687), established a special state tax credit to encourage the installation of solar-powered irrigation pumping systems. This report has been prepared in response to the requirement set forth in Chapter 906. The report (1) describes solar-powered irrigation pumps; (2) summarizes existing state and federal tax provisions aimed at encouraging their installation; (3) analyzes the basic economics and cost-effectiveness of these systems, and (4) discusses both the costs to the state and the statewide benefits resulting from the tax credit.
May 1, 1985 - Chapter 978, Statutes of 1982 (S8 14), restructured and expanded the child welfare system in California, in an effort to protect more effectively the welfare of children whose needs are not being met in their natural home environment. Chapter 978 also required the Legislative Analyst to report on the success of the new programs in meeting these objectives. This report is intended to satisfy that requirement. In Chapter I, we describe the intent of SB 14 and the way in which the measure was intended to improve services to abused and neglected children and their families. In Chapter II, we describe the implementation of the measure. In Chapters III and IV we present our conclusions regarding the effect of SB 14 on children and families in California. The last chapter contains our recommendations for improving the effectiveness of the child welfare services program.
May 1, 1985 - The San Diego Job Search and Work Experience Demonstration program was established in 1982 for the purpose of determining the impact that specific employment services have on applicants for Aid to Families with Dependent Children (AFDC). The demonstration program was conducted by the San Diego County welfare department in cooperation with the state departments of Employment Development (EDD) and Social Services (DSS), and was evaluated by the Manpower Demonstration Research Corporation (MDRC).
March 1, 1985 - Chapter 1256, Statutes of 1980, requires the Legislative Analyst to report each year on any previously unfunded state mandates for which the Legislature appropriated funds in a claims bill during the prior fiscal year. This report reviews those mandates funded initially in one of the following three claims bills: (A) Ch 1052/83 (SB 1274), (B) Ch 96/84 (AB 504), and (C) Ch 1436/84 (AB 2961.
March 1, 1985 - This report summarizes the activities of the Legislative Analyst's office during fiscal years 1982-83 and 1983-84.
February 27, 1985 - Analysis of the 1985-86 Budget Bill.
February 1, 1985 - This report summarizes the recommendations for new legislation contained in the Analysis of the 1985-86 Budget Bill.
February 1, 1985 - (189 Pages, 9 MB) Due to the continued expansion of the California economy, the Governor has been able to present the Legislature with a budget for 1985-86 that provides for both significant expansions in state-funded services and a healthy reserve for contingencies. In terms of purchasing power, the level of General Fund revenues projected for 1985-86 is 1.3 percent higher than the level of revenues estimated for the current year. Because a substantial portion of these revenues will not have to be used to replenish the reserve, as was necessary in the current year, expenditures can grow by even more—almost 3.9 percent. Thus, the short-term outlook for the state's General Fund is reasonably bright. Here, we provide a brief overview of the state's fiscal condition in 1984 and 1985, discuss the state's budgetary prospects beyond the upcoming fiscal year, and provide a more detailed discussion of revenues and expenditures.
February 1, 1985 - In the Analysis of the 1985-86 Budget Bill, we report the results of our detailed examination of the Governor's spending proposals for the coming fiscal year. This document summarizes, by program area, the principal findings and recommendations set forth in the Analysis. It also shows how approval of these recommendations would affect the state's fiscal condition.
February 1, 1985 - As a result of questions raised by state agencies and legislative staff regarding the administration of the insurance tax, the Legislature enacted Ch 994/80. That measure requires the Legislative Analyst to review the present administrative arrangement and recommend revisions to existing law and procedures. This report was prepared in response to the requirement contained in Chapter 994. Chapter I of the report provides the reader with a description of the insurance tax and how it is applied. Chapter II describes the mechanisms for administering the tax that are now in place. Chapter III seeks to answer the question of whether the audit program, as currently structured, maximizes insurance tax revenue collections. Chapter IV presents our recommendations for legislative action that would address the system's shortcomings.
February 1, 1985 - The California State Lottery--An Overview
February 1, 1985 - Asbestos Abatement
February 1, 1985 - University of California: Teaching Hospitals